Sub: CE - Authentication of invoice foils - Certain instructions

- Regarding.

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According to sub-rule (5) of Rule 11 of the Central Excise (No.2) Rules, 2001, the owner or working partner or Managing Director or Company Secretary shall authenticate each foil of the invoice book before it is brought into use. Representations have been made by the trade regarding the difficulty faced by some of them due to the department's insistence on the invoice foils being authenticated only by the persons specified in the said rule.

The issue has been examined. According to sub-rule (1) of Rule 11 of the said rules, an authorised agent can sign and issue invoices. The definition of 'assessee' given in Rule 2 (c) of the Central Excise (No.2) Rules, 2001 includes authorised agents also. A harmonious reading of Rule 2(c) and sub-rules (1) and (5) of Rule 11 would indicate that the pre-authentication can also be done by an authorised agent. Therefore, in exercise of the powers under Rule 31 of the said rules, it is instructed that, until further orders, an invoice can be pre-authenticated by the authorised agents also apart from those specified under sub-rule (5) of Rule 11 before the invoices are brought into use. However, the name of the person(s) so authorised, his designation and specimen signature should be furnished to the Superintendent of Central Excise concerned before hand.

This may be brought to the notice of all the constituent members of your association.

(Authority: Chief Commissioner's letter C.No.IV/16/198/2001-CZO dt.9.8.01)

(Issued from file C.No.IV/16/132/2001-CX.II)

Sd/-

(M.JAYARAMAN)

Commissioner.

ATTESTED

/sd/-

(N.UMASHANTHI)

SUPERINTENDENT(TECH.)

To

As per mailing list.

(Both trade and deptl. Officers)